Breaking the [Sacredness] Costs in Management Accounting: Periphery Case Analysis

Binti Shofiatul Jannah, Husnul Hatimah

Abstract


This study aims to explain and construct the concept of cost beyond the
reasoning in mainstream accounting. This construction is carried out by
redefning the cost based on the “periphery” case. I reference to the Nusantara
paradigm, the four principles (kaidah) in building Siraman Gong Kiai
Pradah methodology have been fulflled. Therefore, the method used has
been out of the ordinary research methods. First, it prepares a “periphery”
case to be investigated for the costs. Second, it draws the position closer
to God by doing penances so that they are given instructions in reducing
and classifying the data. Third, doing the charity. Fourth, it includes the
“value” of the “periphery” case in the new cost concept. Finally, this article
proposes a change to the defnition of cost. Through the “periphery” case,
the concept of cost transcends materialism. Cost is a number of expenses
incurred, based on sincerity aimed at helping others in order to obtain the
benefts both for the world and the hereafter by prioritizing the principle of
mutual help.


Keywords


mainstream accounting, cost concept, construction

Full Text:

PDF

References


Abdurahim, A., Tumirin, T., 2015. Makna Biaya Dalam Upacara Rambu Solo. Jurnal Akuntansi Multiparadigma 6, 175–184. https://doi.org/10.18202/jamal.2015.08.6014.

Agustina, R., Ahmar, N., 2014. Real Earnings Management Dengan Pendekatan Biaya Produksi Analisis Berdasarkan Sektor Industri Pada Perusahaan Manufaktur. Jurnal Ilmiah Akuntansi dan Humanika 3, 1172–1192. https://doi.org/10.23887/jinah.v3i2.4057.

Ameen, A.M., Ahmed, M.F., Abd Hafez, M.A., 2018. The Impact of Management Accounting and How It Can Be Implemented into the Organizational Culture. Dutch Journal of Finance and Management 2, 1–9. https://doi.org/10.20897/djfm/91582.

Anugerah, E.G., Mas’ud, I., Wahyuni, N.I., 2017. Penerapan Target Costing dalam Pengelolaan Biaya Produksi untuk Optimalisasi Laba ( Target Costing Application on Managing Production Cost for Profit Optimizing ). E-Journal Ekonomi Bisnis dan Akuntansi 4, 19–23. https://doi.org/10.19184/ejeba.v4i1.4554.

Dunia, F.A., Abdullah, W., Sasongko, C., 2019. Akuntansi Biaya Edisi 5. Salemba Empat.

Ilaina, R., Sari, S.P., Halimatussadiah, H., 2018. Makna dan Relevansi Simbolik Mantra Siraman Gong Kyai Pradah Lodaya dengan Peringatan Maulid Nabi Muhammad SAW di Desa Lodaya Blitar. Jurnal Program Studi Pendidikan Bahasa dan Sastra Jawa 12, 1–14.

Kamayanti, A., Mulawarman, A.D., Kristina, A., Sumail, L.O., Hamidah, H., 2021. Netnography: Understanding To Constructing Social Reality. Peneleh.

Kurniawan, D., 2017. Konsep Teoritis Dan Praktik Pada Biaya Produksi (Manufacturing Cost). Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi 1, 1–24. https://doi.org/10.35837/subs.v1i1.207.

Longdong, F.M., 2016. Penerapan Target Costing Dalam Perencanaan Biaya Produksi Pada CV. SINAR MANDIRI. Jurnal EMBA: Jurnal Riset Ekonomi Manajemen, Bisnis dan Akuntansi 4, 1409–1418. https://doi.org/10.35794/emba.4.1.2016.12361.

Massie, N.I.K., Saerang, D.P.E., Tirayoh, V.Z., 2018. Analisis Pengendalian Biaya Produksi Untuk Menilai Efisiensi dan Efektivitas Biaya Produksi. Jurnal Riset Akuntansi Going Concern 13, 355–364. https://doi.org/10.32400/gc.13.03.20272.2018.

Muhammad, N., Samiun, A., 2017. Biaya Dalam Upacara Kai Suku Galela (Studi Desa Simau Kecamatan Galela Halmahera Utara). Jurnal Ilmiah Akuntansi Peradaban 3, 140–163. https://doi.org/10.24252/jiap.v3i2.4303.

Mulawarman, A.D., 2021. Paradigma Nusantara: Decolonizing Science Agenda. International Journal of Religious and Cultural Studies 3, 99–122. https://doi.org/10.34199/ijracs.2021.09.01.

Mulawarman, A.D., Kamayanti, A., 2018. Towards Islamic Accounting Anthropology. Journal of Islamic Accounting and Business Research 9, 629–647. https://doi.org/10.1108/jiabr-02-2015-0004.

Nørreklit, H., 2017. A Philosophy of Management Accounting: A Pragmatic Constructivist Approach. Taylor & Francis.

Rahayu, S., Yudi, Y., Sari, D.P., 2016. Makna Biaya Pada Ritual Ngaturang Canang Masyarakat Bali. Jurnal Akuntansi Multiparadigma 7, 382–398. https://doi.org/10.18202/jamal.2016.12.7028.

Ridzal, N.A., 2019. Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada Usaha Paving Block Cv. Batako Anugerah Baubau. Jurnal Ilmiah Akuntansi Manajemen 2, 16–26. https://doi.org/10.35326/jiam.v2i1.251.

Roberts, J., Scapens, R., 1985. Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts. Accounting, Organizations and Society 10, 443–456. https://doi.org/https://doi.org/10.1016/0361-3682(85)90005-4.

Sari, D.I., Wiraswati, M.O., 2020. Pengaruh Biaya Produksi Dan Laba Yang Diinginkan Terhadap Harga Jual Pada UMKM Dua Putri Beton. Jurnal Ilmiah Ecobuss 8, 81–91. https://doi.org/10.51747/ecobuss.v8i2.607.

Sonhaji, S., 2013. Membangun Akuntansi Manajemen Syariah: Mendesakkah? Jurnal Akuntansi Multiparadigma 4, 112–126. https://doi.org/10.18202/jamal.2013.04.7186.

Triyuwono, I., 2016. Perspektif, Metodologi, dan Teori Akuntansi Syariah. PT Raja Grafindo Persada, Depok.

Triyuwono, I., 2011. Akuntani Syariah: Menuju Puncak Kesadaran Ketuhanan Manunggaling Kawulo Gusti. Jurnal Akuntansi Multiparadigma 2.

Ukamah, S., Tumirin, T., 2020. Mengungkap Makna Biaya Haul Nyai Ageng Putri Ayu Kukusan (Studi Etnometodologi). JIATAX (Journal of Islamic Accounting and Tax) 3, 131–142. https://doi.org/10.30587/jiatax.v3i2.2337.




DOI: http://dx.doi.org/10.14414/tiar.v12i1.2778

Refbacks

  • There are currently no refbacks.


Abstracting & Indexing

 

 

Hasil gambar untuk ccby logo

This work is licensed under a Creative Commons Attribution 4.0 International License.